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peraturan:sedp:35pj2010


DEPARTEMEN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK

Jalan Jenderal Gatot Subroto Nomor 40 - 42
Jakarta 12190
Tromol Pos Nomor 124
Homepage : http://www.pajak.go.id/

Telepon     : 5250208;
5251609;
5262880 
Faksimili   : 5732064 
 


Yth.

1. Para Kepala Kantor Wilayah DJP;
2. Para Kepala Kantor Pelayanan Pajak;
3. Para Kepala Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan
di seluruh Indonesia

 

 

 

 

 

SURAT EDARAN
Nomor SE-35/PJ/2010

TENTANG

PENGERTIAN SEWA DAN PENGHASILAN LAIN SEHUBUNGAN DENGAN
PENGGUNAAN HARTA, JASA TEKNIK, JASA MANAJEMEN, DAN JASA
KONSULTAN SEBAGAIMANA DIMAKSUD DALAM PASAL 23 AYAT (1)
HURUF C UNDANG-UNDANG NOMOR **36 TAHUN 2008** TENTANG
PERUBAHAN KEEMPAT ATAS UNDANG-UNDANG NOMOR **7 TAHUN 1983**
TENTANG PAJAK PENGHASILAN

 

 

 

 

 

      Sehubungan dengan berlakunya Undang-Undang Nomor **36 TAHUN 2008** tentang Perubahan Keempat atas undang-undang Nomor **7 TAHUN 1983** tentang Paiak Penghasilan, Pasal 23 Undang-Undang tersebut antara lain mengatur bahwa penghasilan berupa sewa dan penghasilan lain sehubungan dengan penggunaan harta, jasa teknik, jasa manajemen, dan jasa konsultan, dipotong Pajak Penghasilan Pasal 23 oleh pihak yang wajib membayarkan. Dalam rangka untuk memberikan kesamaan pemahaman atas pengertian sewa dan penggunaan harta serta jasa-jasa tersebut, perlu diberikan penegasan sebagai berikut:

1.

Pasal 23 ayat (1) huruf c Undang-Undang Nomor **36 TAHUN 2008** tentang Perubahan Keempat atas Undang-Undang Nomor **7 TAHUN 1983** tentang Pajak Penghasilan mengatur bahwa atas penghasilan tersebut di bawah ini dengan nama dan dalam bentuk apa pun yang dibayarkan, disediakan untuk dibayarkan, atau telah jatuh tempo pembayarannya oleh badan pemerintah, subjek pajak badan dalam negeri, penyelenggara kegiatan, bentuk usaha tetap, atau perwakilan perusahaan luar negeri lainnya kepada Wajib Pajak dalam negeri atau bentuk usaha tetap, dipotong pajak oleh pihak yang wajib membayarkan, sebesar 2% (dua persen) dari iumlah bruto atas:

 

a.

sewa dan penghasilan lain sehubungan dengan penggunaan harta, kecuali sewa dan penghasilan lain sehubungan dengan penggunaan harta yang telah dikenai Pajak Penghasilan sebagaimana dimaksud dalam Pasal 4 ayat (2); dan

 

b.

imbalan sehubungan dengan jasa teknik, jasa manajemen, jasa konstruksi, jasa konsultan, dan jasa lain selain jasa yang telah dipotong Pajak Penghasilan sebagaimana dimaksud dalam Pasal 21 .

2.

Sewa dan penghasilan lain sehubungan dengan penggunaan harta sebagaimana dimaksud dalam butir 1 huruf a merupakan penghasilan yang diterima atau diperoleh sehubungan dengan kesepakatan untuk memberikan hak menggunakan harta selama jangka waktu tertentu baik dengan perjanjian tertulis maupun tidak tertulis sehingga harta tersebut hanya dapat digunakan oleh penerima hak selama jangka waktu yang telah disepakati

3.

Jasa teknik sebagaimana dimaksud butir 1 huruf b merupakan pemberian jasa dalam bentuk pemberian informasi yang berkenaan dengan pengalaman dalam bidang industri, perdagangan dan ilmu pengetahuan yang dapat meliputi :

 

a.

pemberian informasi dalam pelaksanaan suatu proyek tertentu, seperti pemetaan dan/atau pencarian dengan bantuan gelombang seismik;

 

b.

pemberian informasi dalam pembuatan suatu jenis produk tertentu, seperti pemberian informasi dalam bentuk gambar-gambar, petunjuk produksi, perhitungan-perhitungan dan sebagainya; atau

 

c.

pemberian informasi yang berkaitan dengan pengalaman di bidang manajemen, seperti pemberian informasi melalui pelatihan atau seminar dengan peserta dan materi yang telah ditentukan oleh pengguna jasa.

4.

Jasa manajemen sebagaimana dimaksud butir 1 huruf b merupakan pemberian jasa dengan ikut serta secara langsung dalam pelaksanaan atau pengelolaan manajemen.

5.

Jasa konsultan sebagaimana dimaksud butir 1 huruf b merupakan pemberian advice (petunjuk, pertimbangan, atau nasihat) profesional dalam suatu bidang usaha, kegiatan, atau pekerjaan yang dilakukan oleh tenaga ahli atau perkumpulan tenaga ahli, yang tidak disertai dengan keterlibatan langsung para tenaga ahli tersebut dalam pelaksanaannya.

 

      Demikian untuk dilaksanakan dengan sebaik-baiknya.

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?253x138}} Tembusan:\\ 1. Sekretaris Direktorat Jenderal Pajak\\ 2. Para Direktur dan Tenaga Pengkaji di Lingkungan Direktorat Jenderal Pajak\\ 3. Kepala Pusat Pengolahan Data dan Dokumen Perpajakan            

peraturan/sedp/35pj2010.txt · Last modified: 2023/02/05 06:16 by 127.0.0.1